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2020 (4) TMI 239 - AT - Central ExciseValuation - includibility - whether the non-reimbursed portion of the cost of transportation of the input material incurred by the appellant is includable in the assessable value under section 4 of the Central Excise Act, 1944? - HELD THAT:- The appellant is entitled to avail CENVAT Credit of the duty paid on all inputs and service tax paid on all input services which they have used, whether or not the same has been reimbursed separately by the buyer. As long as there is a transaction value, the transaction value becomes the assessable value under section 4 of the Central Excise Act, 1944. If there is some additional consideration for sale, then such additional consideration also has to be included to the transaction value to determine the assessable value. This is precisely what the appellant had done. The Department cannot add separately all the costs incurred by the appellant which have not been reimbursed by the buyer in addition to the price. The demand made in the impugned order and the penalties imposed are unsustainable - Appeal allowed - decided in favor of appellant.
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